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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company inquired whether the plastic rings used to allow its paper rolls to rotate in machinery are subject to the special tax on non-reusable plastic packaging. The DGT responds that they are not, because they do not meet the definition of packaging nor of a semi-finished or auxiliary product of the tax.
The tax team reviews your specific situation.
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